Finding 569192 (2024-002)

Material Weakness
Requirement
A
Questioned Costs
-
Year
2024
Accepted
2025-06-30

AI Summary

  • Core Issue: The Organization failed to fully correct serious deficiencies identified by the State agency in its CACFP operations.
  • Impacted Requirements: Key failures included inadequate financial management, insufficient training for subrecipients, and improper meal reimbursement claims.
  • Recommended Follow-up: The Organization should take immediate steps to address all identified deficiencies to avoid termination of its CACFP agreement.

Finding Text

Material Instance of Non-compliance Condition: The Organization did not fully and permanently correct the areas of serious deficiency identified by The Oklahoma State Department of Education Office of Child Nutrition Programs (the State agency). Deep Fork Community Action Foundation, Inc. Schedule of Findings and Questioned Costs Year ended September 30, 2024 See Report. 28 Criteria and Cause: The State agency conducted a claim validation and administrative review of the Organization’s CACFP operations during the year ended September 30, 2024. Based on the information gathered during the review, the State agency declared the Organization’s CACFP program seriously deficient. The areas found to be seriously deficient included failure to perform required financial or administrative responsibilities, failure to properly train and monitor subrecipients, and claiming reimbursement for meals that do not meet program requirements. The State agency sent the Organization a Notice of Serious Deficiency dated August 6, 2024. The Organization submitted corrective action but the State agency concluded that the Organization did not fully and permanently correct the areas of serious deficiency. Effect: On November 8, 2024, the State agency proposed to terminate the Organization’s agreement to participate in CACFP. Recommendation: The Organization should implement the actions necessary to correct all deficiencies identified during monitoring reviews within the time period allowed for corrected action. Views of responsible officials and planned corrective actions: The Organization feels that it made a good faith attempt to correct the deficiencies noted by the State Agency. On November 8, 2024, the Organization received notification that the State agency proposed to terminate the Organization’s agreement to participate in CACFP. The Organization decided not to appeal the decision. Effective December 1, 2024, the Organization ended the CACFP program and notified the day care homes that they would need to find a new sponsor.

Corrective Action Plan

The Organization feels that it made a good faith attempt to correct the deficiencies noted by the State Agency. On November 8, 2024, the Organization received notification that the State agency proposed to terminate the Organization’s agreement to participate in CACFP. The Organization decided not to appeal the decision. Effective December 1, 2024, the Organization ended the CACFP program and notified the day care homes that they would need to find a new sponsor.

Categories

Subrecipient Monitoring Cash Management School Nutrition Programs

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
10.558 Child and Adult Care Food Program $1.66M
14.231 Emergency Solutions Grant Program $96,473
93.569 Community Services Block Grant $51,348
10.420 Rural Self-Help Housing Technical Assistance $50,000
14.239 Home Investment Partnerships Program $45,726